In accordance with the Company’s administrative procedures, any Eligible Employee may make one or more Rollover Contributions to the Plan. An Eligible Employee who makes a Rollover Contribution at a time when he or she is not a Member for other purposes shall become a Restricted Member. A Rollover Contribution shall be permitted only if it meets all of the following conditions:

Qualified Participants who receive a COVID-19 Related Distribution that qualifies as an Eligible Rollover Distribution may, at any time during the 3-year period beginning on the day after the date on which such distribution was received, make one or more contributions in an aggregate amount not to exceed the amount of such distribution to an eligible retirement plan of which such individual is a beneficiary and to which a rollover contribution of such distribution could be made under Code Sections 402(c), 403(a)(4), 403(b)(8), 408(d)(3), or 457(e)(16). Recipients of a coronavirus-related distribution within the meaning of § 2202(a)(4) of the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) (including Qualified Participants who receive a COVID-19 Related Distribution under this Plan) that constitutes an Eligible Rollover Distribution may, at any time during the 3-year period beginning on the day after the date on which such distribution was received, make one or more contributions in an aggregate amount not to exceed the amount of such distribution to this Plan as though such contribution were a Rollover Contribution; provided, however, that the Administrative Committee or its delegate shall accept such contribution only upon receipt of documentation acceptable to the Administrative Committee to demonstrate that the amount being contributed is eligible to be treated as a Rollover Contribution pursuant to this subsection (including, but not limited to certification that the Participant satisfied the conditions to receive a coronavirus-related distribution under the CARES Act). Any distribution (whether from an employer retirement plan or an Individual Retirement Arrangement (“IRA”)) paid to a beneficiary of an employee or IRA owner (other than the surviving spouse of the employee or IRA owner) cannot be recontributed to this Plan in accordance with this subsection.

amount assigned to the Participant's former spouse, to the extent permitted by law, from the Participant's Pre-Tax Contribution Account, After-Tax Contribution Account, Rollover Account and the vested portion of his Employer Matching Contribution Account, Non-Elective Contribution Account, and ESOP Account.

Rollover Account: Any Employee who is a Participant, or who would be a Participant but for a failure to satisfy the participation requirements of Article III may, with the approval of the Administrator, make a contribution to a Rollover Account under the Plan. Such an Account shall be in cash and shall be a contribution attributable to:

The maximum Regular Contribution that can be made to all of your Roth IRAs for a taxable year is the smaller amount determined under (1) or (2) below.

Rollover Contribution means either # an “eligible rollover distribution” (as defined in Code Section 402(f)(2)(A)) that is contributed to a Participant’s Rollover Account pursuant to Code Section 401(a)(31) or 402(c), or (2) a “rollover contribution” (as defined in Code Section 408(d)(3)) that is contributed to a Participant’s Rollover Account pursuant to Code Section 408(d)(3).

The plan administrator shall calculate the actual deferral percentage for the highly compensated employees as described in Section 3.4(a), taking into account any participant contributions made to the Roth elective deferral account. Further, the Roth elective deferral account shall be included with the 401(k) elective deferral account for purposes of the actual deferral percentage and actual contribution percentage tests. Unless specifically stated otherwise, Roth elective deferrals shall be treated as elective deferrals for all purposes under the plan.

Accounting for Excess Aggregate Contributions – Excess aggregate contributions allocated to a participant shall be forfeited, if forfeitable or distributed on a pro-rata basis from the participant's employee nondeductible contribution account and employer matching contribution account (and, if applicable, the participant's qualified nonelective contribution account or elective deferral account(s), or both). For plan years beginning after December 31, 2005, distribution of elective deferrals that are excess aggregate contributions shall be made first from the participant's Roth elective deferral account, to the extent Roth elective deferrals were made for the year. Excess aggregate elective deferrals shall only be distributed from the 401(k) elective deferral account after the Roth elective deferrals made for the year have been fully distributed.

A Participant will, at all times, have a fully vested right to the value of the Participant’s Pretax Deferral Account, Roth Deferral Account, Matching Contribution Account, Rollover Account, and ESOP Account. As described in [Schedule C] or [Schedule D] (which add a profit sharing feature or retirement contribution feature), a number of years of service may be required for the Participant to be fully vested in his or her Profit Sharing Account or Retirement Contribution Account, as applicable. If a Participant terminates employment before becoming fully or partially vested in his or her Profit Sharing Account or Retirement Contribution Account, the non-vested portion in such Account shall be forfeited as of the last day of the Plan Year in which the Participant terminates employment with all Affiliates. Any forfeitures that arise under the terms of this Section 4.2(a) shall be used for any of the

"Eligible Retirement Plan" means an individual retirement account described in section 408(a) of the Code; an individual retirement annuity described in section 408(b) of the Code; a Roth IRA as described in Code Section 408A(b) (for distributions made after December 31, 2007); an annuity plan described in section 403(a) of the Code; or a qualified trust described in section 401(a) of the Code, that accepts the Distributee's Eligible Rollover Distribution. However, in the case of an Eligible Rollover Distribution to the surviving spouse, an Eligible Retirement Plan is an individual retirement account or individual retirement annuity.